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TREAS/IRS RIN: 1545-BG90 Publication ID: Fall 2008 
Title: Failure To Deposit Employment Taxes 
Abstract: The proposed rule relates to Federal tax deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and collection on Income Tax at Source. The proposed rule also provides guidance concerning the application of the penalty imposed by section 6656. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 31.6302   
Legal Authority: 26 USC 7805    26 USC 6302   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn/Nonpublished  06/23/2008    
Additional Information: REG-144901-04 Drafting attorney: Jason A. Bremer (202) 622-4570 Reviewing attorney: Robin M. Tuczak (202) 622-4570 CC: PA: Branch 07
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jason A. Bremer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5144,
Washington, DC 20224
Phone:202 622-4910
Fax:202 927-9248
Email: jason.a.bremer@irscounsel.treas.gov